Commonwealth Numbered Regulations Commonwealth Numbered Regulations
Primary Industries Levies and Charges Collection Regulations 1991
1 Clause 9.2 of Schedule 37 (definition of levy )
Repeal the definition, substitute:
"levy" means levy of any of the following kinds:
(a) levy imposed under Division 8.1 of Schedule 27 to the Excise Levies Regulations;
(b) PHA levy imposed under Division 8.2 of Schedule 27 to the Excise Levies Regulations;
(c) EPPR levy imposed under Division 8.2 of Schedule 27 to the Excise Levies Regulations.
2 Clause 9.2 of Schedule 37
Insert:
"plantation" means an intensively managed stand of trees of either native or exotic species that is created by the regular placement of seedlings or seeds.
3 Clause 9.14 of Schedule 37
Repeal the clause, substitute:
9.14 What must be included in a return--producers
In addition to the information required by regulation 10, a return lodged by a producer for a quarter or a levy year must state, in respect of the quarter or levy year:
(a) the quantity (in cubic metres) of each of the following:
(i) leviable logs produced from trees felled in a plantation;
(ii) leviable logs produced from any other trees; and
(b) the amount of levy payable for each of those quantities; and
(c) the total amount of levy payable for all leviable logs; and
(d) the total amount of levy paid by the producer for the leviable logs.
Note: For offences in relation to returns, see section 24 of the Collection Act.
4 Paragraphs 9.15(b) and (c) of Schedule 37
Repeal the paragraphs, substitute:
(b) the total quantity (in cubic metres) of each of the following:
(i) leviable logs processed from trees felled in a plantation;
(ii) leviable logs processed from any other trees; and
(c) the total amount of levy paid for:
(i) each kind of leviable logs mentioned in paragraph (b); and
(ii) all leviable logs processed by the processor; and
5 Paragraph 9.15(d) of Schedule 37
Omit "of logs (in cubic metres)", substitute "(in cubic metres) of each kind of leviable logs mentioned in paragraph (b)".
6 Paragraphs 9.16(b) and (c) of Schedule 37
Repeal the paragraphs, substitute:
(b) the total quantity (in cubic metres) of each of the following kinds of leviable logs bought or sold:
(i) leviable logs produced from trees felled in a planation;
(ii) leviable logs produced from any other trees; and
(c) the total amount of levy paid for:
(i) each kind of leviable logs mentioned in paragraph (b); and
(ii) all leviable logs bought or sold; and
7 Paragraph 9.16(d) of Schedule 37
Omit "of logs (in cubic metres)", substitute "(in cubic metres) of each kind of leviable logs mentioned in paragraph (b)".
8 Subclause 9.23(1) of Schedule 37
Repeal the subclause, substitute:
(1) A producer who must lodge a return for a quarter or a levy year must keep records showing, for each quarter or levy year:
(a) the quantity (in cubic metres) of each of the following:
(i) leviable logs produced from trees felled in a plantation;
(ii) leviable logs produced from any other trees; and
(b) the amount of levy payable by the producer for each kind of leviable logs mentioned in paragraph (a); and
(c) the total amount of levy paid by the producer for:
(i) each kind of leviable logs mentioned in paragraph (a); and
(ii) all leviable logs.
Penalty: 10 penalty units.
9 Paragraphs 9.24(1)(c) to (f) of Schedule 37
Repeal the paragraphs, substitute:
(c) for each producer on whose behalf the processor processed leviable logs:
(i) the producer's personal details; and
(ii) the quantity (in cubic metres) of leviable logs processed from trees felled in a plantation; and
(iii) the quantity (in cubic metres) of leviable logs processed from any other trees; and
(iv) the amount of levy paid for each kind of leviable logs mentioned in subparagraphs (ii) and (iii); and
(d) the total quantity (in cubic metres) of each of the following:
(i) leviable logs processed from trees felled in a plantation;
(ii) leviable logs processed from any other trees; and
(e) the total amount of levy paid for:
(i) each kind of leviable logs mentioned in paragraph (d); and
(ii) all leviable logs processed by the processor; and
(f) the quantity (in cubic metres) of each kind of leviable log mentioned in paragraph (d) received from a body mentioned in paragraph 9.15(d); and
10 Paragraphs 9.25(1)(c) to (f) of Schedule 37
Repeal the paragraphs, substitute:
(c) for each producer from whom the first purchaser or buying agent bought leviable logs, or for whom the selling agent sold leviable logs:
(i) the producer's personal details; and
(ii) the quantity (in cubic metres) of leviable logs produced from trees felled in a plantation bought or sold; and
(iii) the quantity (in cubic metres) of leviable logs produced from any other trees bought or sold; and
(iv) the amount of levy paid for each kind of leviable logs mentioned in subparagraphs (ii) and (iii); and
(d) the total quantity (in cubic metres) of each of the following kinds of leviable logs bought or sold:
(i) leviable logs produced from trees felled in a plantation;
(ii) leviable logs produced from any other trees; and
(e) the total amount of levy paid for:
(i) each kind of leviable logs mentioned in paragraph (d); and
(ii) all leviable logs bought or sold; and
(f) the quantity (in cubic metres) of each kind of leviable log mentioned in paragraph (d) received from a body mentioned in paragraph 9.16(d); and
11 At the end of Part 9 of Schedule 37
Add:
(1) The amendments of this Part made by items 1 to 10 of Schedule 1 to the Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2014 apply in relation to a return under this Part for a quarter or levy year that begins on or after 1 July 2014.
(2) This clause expires on 31 December 2014 as if it had been repealed by another regulation.